FAQs covers various issues related to registration, refund, cess, composition scheme, exports, returns, invoices and transition.
On a query whether construction material can be moved to builders on delivery challan and tax invoice issued post completion of activity, Govt. clarifies, “If the goods are meant to be supplied in the course of construction an invoice is necessary. If the goods are tools which are to be used for construction then delivery challan should be issued.”
It has been decided that Rs. 5000/- per day exemption will be given in respect of supplies received from unregistered person, for supplies above this amount, a monthly consolidated bill can be raised.
Neither salary to Partners by Partnership Firm nor stipend of interns will be liable to GST.
As to applicability of IGST on high seas sales (first on high seas sales and second on customs clearance), Govt. clarifies that IGST would be levied only once on imports.
Lastly, it is clarified by CBEC that “the tweets received or the replies quoted are only for educational and guidance purposes and do not hold any legal validity”.
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